TMI Blog2015 (1) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... creening of the cinematic film. Prima facie, we find that the demand was not raised on M/s. Ganesh Theatre and both the applicants received the amount separately by cheques. We find that the Tribunal on the identical situation in the case of Vamini Nitinkumar Shah (2013 (9) TMI 68 - CESTAT AHMEDABAD), granted unconditional stay - In view of the above discussion, following the Tribunal’s decision, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., would pay ₹ 1,10,000/- per month to the applicants by separate cheques. A show cause notice dated 09.08.12 was issued to them proposing to demand of tax of ₹ 4,65,500/- on Shri G. Soundarapandian and on Shri G. Kanagavel along with interest and penalty under the category of Renting of Immovable Property during the period July,2007 to March, 2011. The adjudicating authority con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On the other hand, the Ld. AR on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the demand was raised on the renting of the immovable property belonging to both the brothers, who are co-owners of the property M/s. Ganesh Theatre. It is submitted that the municipal tax and other local tax, entertainment tax etc. are levied on the property Ganesh The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he identical situation in the case of Vamini Nitinkumar Shah (supra), granted unconditional stay. The relevant portion of the same decision is reproduced below:- 7. We find that benefit of SSI exemption Notification No. 6/2005-ST dated 01.03.2005, as amended vide Notification No. 8/2008-S.T., dated 01.03.2008, grants the benefit of exemption of service tax per year, provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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